2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 298 Minerals Taxes
Section 298.36 NATURE OF TAX.

298.36 NATURE OF TAX.
Such tax shall be in addition to the occupation tax imposed upon the business of mining
and producing iron ore and in addition to the royalty tax imposed upon royalties received for
permission to mine and produce iron ore. Except as herein otherwise provided, it shall be in
lieu of all other taxes upon such semitaconite and semitaconite deposits, or the lands in which
contained, or upon the mining or quarrying thereof, or the production of concentrates therefrom,
or upon the concentrate produced, or upon semitaconite mining and beneficiation facilities used in
connection therewith, or upon the lands occupied by such semitaconite mining or beneficiation
facilities. If electric or steam power for the mining, transportation or concentration of such
semitaconite or the concentrates produced therefrom is generated in plants principally devoted to
the generation of power for such purposes, the plants in which such power is generated and all
machinery, equipment, tools, supplies, transmission and distribution lines used in the generation
and distribution of such power, shall be considered to be machinery, equipment, tools, supplies
and buildings used in the mining, quarrying or production of semitaconite and semitaconite
concentrates within the meaning of this section. If part of the power generated in such a plant is
used for purposes other than the mining or concentration of semitaconite or the transportation or
loading of semitaconite or the concentrates thereof, a proportionate share of the value of such
generating facilities, equal to the proportion that the power used for such other purpose bears to
the whole amount of power generated therein, shall be subject to the general property tax in the
same manner as other property; provided, power generated in such a plant and exchanged for an
equivalent amount of power which is used for the mining, transportation or concentration of such
semitaconite or concentrates produced therefrom, shall be considered as used for such purposes
within the meaning of this section. Nothing herein shall prevent the assessment and taxation of
the surface of reserve land containing semitaconite and not occupied by such facilities or used
solely in connection therewith at the value thereof without regard to the semitaconite therein,
nor the assessment and taxation of merchantable iron ore or other minerals, or iron-bearing
materials other than semitaconite in such lands in the manner provided by law, nor the assessment
and taxation of facilities used in producing sulphur or sulphur products from iron sulphide
concentrates, or in refining such sulphur products, under the general property tax laws. Nothing
herein shall except from general taxation or from taxation as provided by other laws any property
used for residential or townsite purposes, including utility services thereto.
History: Ex1959 c 81 s 3